UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT
     PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

               Date of Report (Date of earliest event reported):
                               December 22, 2004


                            LINDSAY MANUFACTURING CO.
                            -------------------------
             (Exact name of registrant as specified in its charter)



                                                                            
         Delaware                    1-13419                            47-0554096             
-------------------------     ------------------------        ----------------------------
(State of Incorporation)      (Commission File Number)        (IRS Employer Identification
                                                                         Number)



            2707 North 108th Street
                  Suite 102
               Omaha, Nebraska                                       68164   
   ----------------------------------------                    ----------------
   (Address of principal executive offices)                        (Zip Code)


                                 (402) 428-2131
                  -------------------------------------------
              (Registrant's telephone number, including area code)


                                 Not applicable
                  -------------------------------------------
          (Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

[ ]      Written communications pursuant to Rule 425 under the Securities Act
         (17 CFR 230.425)

[ ]      Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17
         CFR 240.14a-12)

[ ]      Pre-commencement communications pursuant to Rule 14d-2(b) under the
         Exchange Act (17 CFR 240.14d-2(b)) 

[ ]      Pre-commencement communications pursuant to Rule 13e-4(c) under the 
         Exchange Act (17 CFR 240.13e-4(c))





ITEM 2.02   RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

         On December 22, 2004, Lindsay Manufacturing Co. (the "Company") issued
a press release announcing the Company's results of operations for the 2005
fiscal quarter ended November 30, 2004. A copy of the press release is furnished
herewith as Exhibit 99.1.

ITEM 9.01.  FINANCIAL STATEMENTS AND EXHIBITS

99.1     Press Release, dated December 22, 2004, issued by the Company

         The information contained in this Current Report under Item 2.02,
including the exhibit referenced in Item 9.01 below, is being "furnished"
pursuant to "Item 2.02. Results of Operations and Financial Condition" of Form
8-K and, as such, shall not be deemed to be "filed" for purposes of Section 18
of the Securities and Exchange Act of 1934, as amended, or otherwise subject to
the liabilities of that Section. The information in Item 2.02 of this Current
Report shall not be incorporated by reference into any registration statement or
other document pursuant to the Securities Act of 1933, as amended, except as
shall be expressly set forth by specific reference in such filing.




                                   SIGNATURES

         Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.

Dated:  December  28, 2004             LINDSAY MANUFACTURING CO.


                                       By:  /s/ David B. Downing
                                            ----------------------------------
                                            David B. Downing, Vice President and
                                             Chief Financial Officer